natgillin/translations-raw huggingface dataset:
The EC Treaty stipulates that the European Court of Auditors consists of one Member from each Member State.The Members are appointed by the Council of the European Union, after consultation with the European Parliament,on the basis of nominations made by individual Member States.
Potrivit prevederilor stipulate ôn Tratatul CE, Curtea de Conturi trebuie sｭ aibｭ céte un reprezentant din «eca-re stat membru. Membrii sunt numiﾞi de Consiliul Uniunii Europene, dupｭ o consultare prealabilｭ a Parlamentului European, pe baza propunerilor fｭcute de « e c a r e s t a t m e mb r u .
According to the Treaty, the Members are chosenfrom among persons who belong, or have belonged, to an external audit bodies or are especially qualified for the office.The Members' term of office is six years and is renewable.
C o n f o r m T r a t a t u l u i , m e mb r i i C u r ﾞ i i d e C o n t u r i s u n t aleﾙi dintre personalitｭﾞi care fac parte sau au fｭcut parte ôn ﾞｭrile lor, din cadrul unor instituﾞii de audit extern, sau care deﾞin o cali«carespecialｭpentruaceastｭfuncﾞie.Eisuntaleﾙipentruunmandatdeﾙaseanicarepoate «reônnoit.
The Members are required to perform their duties in complete independence and in the general interest of the European Union.
Membrii ôﾙi exercitｭ funcﾞiile ôn deplinｭ independenﾞｭ, ôn interesul general al Uniunii Europene.
The Members sit as a college, which is the main decision making body of the organisation.
Membrii Curﾞii de Conturi se reunesc ôn colegiu, care reprezintｭ principalul organ decizional al instituﾞiei.
Each Member isresponsible for the implementation of audit tasks identified in the Court's annual work programme.
Fiecare membru este responsabil pentru executarea unui anumit numｭr de misiuni de audit stabilite ôn programul de lucru anual al Curﾞii.
They areassisted in these tasks by specialised audit staff.
Ôn misiunile lor, ei sunt asistaﾞi de personal specializat ôn audit.
The European Court of Auditors is headed by a President who is elected by the Membersfrom amongst their number.The President's term of office is three years and which is renewable.
Curtea de Conturi Europeanｭ este condusｭ de un Preﾙedinte ales de cｭtre membrii colegiului ﾙi dintre aceﾙtia, pentru un mandat de trei ani care poate «reônnoit.
The President's role is that of primus inter pares - first amongst equals. He or she chairs the Court meetings, ensures that Court decisions are implemented and that the institution and its activities are soundly managed.
Preﾙedintele are rolul de primus inter pares (cel dintéi dintre egali); el prezideazｭ reuniunile Curﾞii ﾙi urmｭreﾙte aplicarea deciziilor Curﾞii precum ﾙi buna administrare a instituﾞiei ﾙi a activitｭﾞilor acesteia.
The President represents the Court in all its external relations, in particular with the discharge authority, the other EUinstitutions and the supreme audit institutions of the Member and beneficiary States.
Preﾙedintele este cel care reprezintｭ Curtea ôn toate relaﾞiile externe, ôn special ôn relaﾞia cu autoritatea care acordｭ descｭrcarea de gestiune, cu celelalte instituﾞii ale UE ﾙi cu instituﾞiile supreme de audit din statele mem-bre ﾙi din ﾞｭrile bene«ciare.
The President is responsible for the external relations department and the legal service.
Preﾙedintele este responsabil ﾙi de departamentul de relaﾞii externe ﾙi de serviciul juridic al Curﾞii.
The Secretary-General is the most senior official in the institution and is appointed by the Court.
Secretarul general este membrul cu cele mai ônalte funcﾞii din instituﾞie ﾙi este numit de Curtea de Conturi.
He or she isresponsible for the management of the Court's staff and administration, including professional training, and atranslation service comprising a unit for each official language.
El este responsabil de gestionarea resurselor umane ﾙi de administraﾞia Curﾞii, adicｭ de formarea profesionalｭ precum ﾙi de un departament de traduceri care este format dintr-un numｭr de unitｭﾞi egal cu numｭrul de limbi o « c i a l e a l e U n i u n i i E u r o p e n e . S e c r e t a r u l g e n e r a l e s t e r e s p o n s a b i l ﾙ i d e s e c r e t a r i a t u l g e n e r a l a l C u r ﾞ i i .
The European Court of Auditors has a staff of around 760 comprising auditors, translators and administrative support.The Court's audit staff have a broad range of professional backgrounds and experiencefrom both the public andprivate sectors, including accountancy practice, internal and external audit, law and economics.
Curtea de Conturi dispune de un personal format din aproximativ 760 angajaﾞi incluzénd auditori, traducｭtori ﾙi personal administrativ. Pregｭtirea ﾙi experienﾞa profesionalｭ a auditorilor, dobénditｭ atét ôn sectorul public cét ﾙi ôn cel privat, este foarte variatｭ (contabilitate, audit intern ﾙi extern, drept ﾙi economie).
The Court employsnationals from all Member States in order to ensure a sufficient spread of linguistic and professional skills within itsworkforce.
Curtea de Conturi recruteazｭ membri din toate statele membre pentru a asigura o diversitate lingvisticｭ ﾙi profesionalｭ ôn cadrul personalului sｭu.
The recruitment policy of the Court follows the general principles and employment conditions of the EU institutions andits workforce comprises both permanent civil servants and staff on temporary contracts.
Politica de recrutare a Curﾞii urmｭreﾙte principiile generale ﾙi condiﾞiile de angajare din instituﾞiile europene. Personalul Curﾞii este format atét din funcﾞionari permanenﾞi cét ﾙi din angajaﾞi pe o perioadｭ limitatｭ.
Open competitions foremployment posts at the Court are organised by the European Personnel Selection Office (EPSO).
Concursurile generale ôn vederea obﾞinerii unui post la Curtea de Conturi sunt organizate prin intermediul O « c i u l u i E u r o p e a n d e Selectare a Personalului (OESP/EPSO).
The Court provides traineeships to a limited number of university graduates for periods of three to five months.
Uneori, Curtea oferｭ stagii unui numｭr limitat de persoane care deﾞin diplome universitare pe o duratｭ de la trei la cinci luni.
Internal organisation
Organizarea internｭ
The Court of Auditors operates as a collegiate body,with its Members adopting audit reports and opinions by majorityvote. Court meetings are not public.
Curtea de Conturi este organizatｭ ﾙi funcﾞioneazｭ ôn colegiu iar Membrii sｭi adoptｭ rapoartele de audit ﾙi opi-niile prin vot majoritar. wedinﾞele Curﾞii de Conturi nu sunt publice.
The Court draws up its own rules of proceduregoverning its internal operation which are submitted to the Council of the EU for approval.
Curtea ôﾙi stabileﾙte propriul regulament de ordine interioarｭ care este supus spre aprobare Consiliului UE.
The Court is organised in audit groupscomprising a number of specialised divisions which cover the different areas ofthe budget.
Curtea de Conturi este organizatｭ ôn grupuri de audit care sunt formate din mai multe divizii specializate ôn anumite domenii bugetare.
The CEADaudit group (Coordination, Evaluation, Assurance and Development) is responsible for thecoordination of the Statement of Assurance, quality assurance and the development of the Court's audit methodology.
Grupul de audit CEAD (Coordonare, Evaluare, Asigurare ﾙi Dezvoltare) are drept misiune coordonarea Declaraﾞiei de asigurare, precum ﾙi asigurarea calitｭﾞii ﾙi dezvoltｭrii metodologiei de audit a Curﾞii.
The Court assigns each Member to a group.
Fiecare membru este repartizat de cｭtre Curte ôntr-un grup de audit.
Each group is chaired by a “Dean”, elected by the Members of the groupfrom amongst their number for a renewable two-year term. The Dean ensures the smooth running of the group and thedivisions under it, in agreement with the other Members of the group.
Fiecare grup este condus de un §decan‚ ales prin vot de cｭtre ﾙi dintre membrii Curﾞii, pentru un mandat de doi ani care poate «reônnoit.Decanul,ôncolaborare cu ceilalﾞi membri ai grupului, se ocupｭ de buna funcﾞionare a acestuia ﾙi a diviziilor care ôi sunt sub-ordonate.
In addition, there is an Administrative Committee, composed of Members representing all audit groups, which isresponsible for the administrative matters requiring a formal decision by the Court.
Un Comitet administrativ, alcｭtuit din membri care reprezintｭ «ecaregrupdeaudit,aredreptmisiunerezol-varea problemelor administrative care necesitｭ o decizie o « c i a l ｭ d i n p a r t e a C u r ﾞ i i .
Since 2004, documents may be adopted by the Court without discussion, on the basis of a decision by two thirds of the Members of an audit group or of the Administrative Committee.
Ôncepénd din anul 2004, unele documente pot « a d o p t a t ef ｭ r ｭ a « d e z b ｭ t u t e d e c ｭ t r e C u r t e , d a c ｭ d o u ｭ t r e i m i d i n t r e membrii unui grup de audit sau a comitetului administrativ sunt de acord cu decizia respectivｭ.
There is an Internal Auditorappointed by the Court, who reports to an Audit Committee, comprising three Membersof the Court and an external expert.
Curtea desemneazｭ ﾙi un auditor intern, care rｭspunde ôn faﾞa unui comitet de audit format din trei membri ai Curﾞii ﾙi un expert extern.
The Court's budget
Bugetul Curﾞii
The Court of Auditors is financed from the general budget of the European Union, which the European Parliament adoptsafter having consulted the Council.
Curtea de Conturi este « n a n ﾞ a t ｭ d e l a b u g e t u l g e n e r a l a l U n i u n i i E u r o p e n e a d o p t a t d e c ｭ t r e P a r l a m e n t u l E u r o p e a n , dupｭ consultarea prealabilｭ a Consiliului.
In 2004 the Court's budget amounted to around 95million euro, representing some 0.1 % of the total expenditure ofthe European Union and 1.6 % of the total administrative expenditure of the EU institutions and bodies.
Ôn 2006, bugetul Curﾞii se ridica la circa 113 milioane euro, ceea ce reprezintｭ aproximativ 0,1 % din totalul cheltuielilor Uniunii Europene ﾙi 1,8 % din totalul cheltuielilor administrative ale instituﾞiilor ﾙi organismelor UE.
As for the other EU institutions, the execution of the Court's budget is subject to a decision by the European Parliamentto grant discharge to the institution for its budgetary management each year.
Ca ﾙi ôn cazul celorlate instituﾞii ale Uniunii Europene, execuﾞia bugetului Curﾞii este supusｭ dezbaterii ôn Parlamentul European care decide descｭrcarea de gestiune bugetarｭ ce urmeazｭ a «acordatｭinstituﾞieipentru«ecareexerciﾞiu«nanciar.
AUDIT SCOPE
SFERA AUDITULUI
The Treaty requires the Court to audit implementation of the general budget of the European Union and the European Development Fundsas well as the financial statements of EU bodies and agencies.
Conform dispoziﾞiilor stipulate ôn Tratat, Curtea are misiunea de a controla execuﾞia bugetului general al Uniunii Europene ﾙi al Fondurilor Europene pentru Dezvoltare precum ﾙi conturile tuturor organismelor ﾙi agenﾞiilor Uniunii Europene.
General Budget 2004 - Revenue
Buget general - Venituri
Total: 99 724 million euro
Total: 111 421 milioane euro (2006)
Agricultural levies
Impozite agricole
Value added tax
Taxｭ pe valoare adｭugatｭ
Gross national income
Venit naﾞional brut
General Budget 2004 - Expenditure
Buget general - Cheltuieli
Pre-accession aid
Ajutor de preaderare
Administration
Cheltuieli administrative
Accession compensation
Compensare de aderare
The subjectsof audits vary considerably from financial statements to detailed examinations of specific budgetary areasor management topics.
Temele de audit sunt foarte variate: de la analiza situaﾞiilor «nanciarepénｭlaexaminareadetaliatｭaunoranu-mite domenii bugetare sau de gestiune.
Audit tasks are divided into: recurrentaudit tasks, which according to the Treaty, the Court is required to undertake each year.
Misiunile de audit pot «dediferitetipuri: misiuni de audit recurente pe care Curtea trebuie sｭ le efectueze ôn «ecareanconformdispoziﾞiilorpre-vｭzute ôn Tratat.
These include the audit of the financial statements of the European Union, the European Development Funds and of allother bodies and agencies set up by the Union; and selectedaudit tasks, where the Court selects budgetary areas or management topics of specific interest fordetailed audit.
Acestea includ auditarea situaﾞiilor « n a n c i a r e a l e U n i u n i i E u r o p e n e , a l eF o n d u r i l o r E u r o p e n e p e n t r u D e z vo l t a r e ﾙi ale tuturor celorlalte organisme ﾙi agenﾞii create de Uniune; misiuni de audit selectate, ôn cadrul cｭrora Curtea alege anumite domenii bugetare sau de gestiune care prezintｭ un interes speci«c,pentrualesupuneunuiauditaprofundat.
The European Court of Auditors organises and carries out its audit work independentlyof the other EU institutionsand national governments.
Curtea de Conturi Europeanｭ organizeazｭ ﾙi efectueazｭ activitｭﾞile de audit ôn deplinｭ independenﾞｭ faﾞｭ de celelalte instituﾞii ale Uniunii Europene ﾙi faﾞｭ de statele membre.
It has power of decision over its selected audits, including the topics, the audit approach tobe followed, and how and when to present its observations and publicise its findings.
Curtea de Conturi este cea care ia deciziile ôn materie de audituri selectate, mai exact deciziile ce privesc temele acestora, modalitｭﾞile de abordare ﾙi data la care trebuie sｭ «eprezentateobservaﾞiileﾙiconcluziilereferitoarelaacesteactivitｭﾞi.
In line with other public audit institutions, the Court does not audit every budgetary area in depth every year, but aselection of budgetary or management topics.
Ca ﾙi celelalte instituﾞii de audit al « n a n ﾞ e l o r p u b l i c e , C u r t e a d e C o n t u r i n u e x a m i n e a z ｭ « e c a r e d o m e n i u b u g e t a r ô n t r - u n mod detaliat, ci doar o selecﾞie a temelor cu caracter bugetar sau legate de gestiune.
As a basis for identifying audit tasks, the Court regularly undertakes a riskanalysisof the entire audit field, taking into account issues such as known problems or weaknesses, financial significanceand the findings of previous audits.
Pentru a putea face o selecﾞie a misiunilor de audit, Curtea realizeazｭ ôn mod sistematic o analizｭ a riscurilor din ôntreg domeniul auditului, ﾞinénd cont de de«cienﾞeleﾙideproblemeleexistenteprecumﾙideimportanﾞa«nanciarｭﾙiderezul-tatele auditurilor precedente.
The potential tasks are ranked by priority on the basis of both the results of the risk analysisand the need to ensure a balanced coverage of budgetary areas.
Posibilele misiuni de audit sunt clasi«cateônfuncﾞiedeprioritｭﾞidupｭrezultateleanalizei riscurilor, pe de o parte, ﾙi, pe de altｭ parte, dupｭ necesitatea de a acoperi ôn mod echilibrat toate dome-niile bugetare.
Other factors considered when making the final selectionof audit tasks include the specific concerns of the European Parliament, the Council and the public at large.
Mai sunt ﾙi alﾞi factori luaﾞi ôn considerare pentru selecﾞia «nalｭamisiunilordeaudit,cumar«anumite interese ale Parlamentului European, ale Consiliului sau chiar ale publicului larg.
The Court carries out its audits in accordance with its own audit policies and standards, which adapt generallyaccepted international standards to the European Union context.
Curtea de Conturi Europeanｭ realizeazｭ auditurile ôn conformitate cu propriile sale politici ﾙi standarde de audit.
In particular, they are based on INTOSAIAuditing Standards and International Standards on Auditing issued by the International Federation of Accountants.
Acestea au fost adaptate dupｭ standardele internaﾞionale general acceptate, mai exact dupｭ normele de audit INTOSAI ﾙi dupｭ standardele internaﾞionale de audit ale Federaﾞiei internaﾞionale a experﾞilor-contabili, adaptate la contextul Uniunii Europene.
The Treaty gives the Court a right of accessto any information it requires to undertake its tasks.
Conform prevederilor din Tratat, Curtea de Conturi are drept de acces la toate informaﾞiile care ôi sunt necesare ôn vederea ôndeplinirii misiunii sale.
The Court's audits canbe performed on-the-spot in the European Union institutions, at the premises of the bodies or legal persons that managefunds on behalf of the Union and in the Member and beneficiary States, including all levels of administration throughto the final recipient of the EU funds.
Controlul Curﾞii de Conturi poate avea loc chiar ôn interiorul instituﾞiilor europene, la sediile organismelor sau persoanelor juridice care administreazｭ fonduri europene, precum ﾙi ôn Statele Membre sau ôn ﾞｭrile b e n e « c i a r e , l a t o a t e n i v e l e l e a d m i n i s t r a ﾞ i e i , p é n ｭ l a b e n e « c i a r i i d i r e c ﾞ i a i f o n d u r i l o r U n i u n i i Europene.
Adding value to financial management
Creﾙterea performanﾞei gestiunii «nanciare
The Court pays particular attention to adding valueto financial managementthrough its audit work notby just highlighting weaknesses, but by identifying how European Union funds can be better managed.
Curtea de Conturi acordｭ o atenﾞie deosebitｭ creﾙterii performanﾞei gestiunii «nanciare prin intermediul activitｭﾞilor sale de audit, nu numai prin sublinierea de«cienﾞelorcareafecteazｭgestiunea,darﾙiprindetermi-narea modului ôn care fondurile Uniunii Europene pot « m a i b i n e g e s t i o n a t e .
Thisincludes making suggestions on how to cost-effectively: improve compliance with legislation; reduce the risk of errors and irregularities; improve the organisation of European Union activities and its internal control systems;make the European Union’s actions more transparent by improving accounting methods and procedures; andachieve EU policy objectives more effectively and efficiently.
Ô n a c e s t s c o p , C u r t e a d e C o n t u r i f o r m u l e a z ｭ propuneri cu privire la modul de a garanta e«cient: sporirea gradului de conformitate cu legislaﾞia ôn vigoare; reducerea riscurilor apariﾞiei erorilor ﾙi neregularitｭﾞilor; o mai bunｭ organizare a activitｭﾞilor Uniunii Europene ﾙi a sistemelor sale de control intern; sporirea transparenﾞei activitｭﾞilor Uniunii Europene, prin ômbunｭtｭﾞirea metodelor ﾙi procedurilor conta-bile; sporirea e«cienﾞeiﾙi e«cacitｭﾞiiôn realizarea obiectivelor politice ale UE.
The European Court of Auditors reports on any irregularities and suspectedfraud.
Curtea de Conturi Europeanｭ raporteazｭ toate cazurile de neregularitate sau de suspiciune de fraudｭ.
The primary responsibility for the prevention, detection and investigation of errors and irregularities rests withthose responsible for the management and execution of EU programmes ie, the European Commission and the Member States.
Responsabilitatea prevenirii, detectｭrii ﾙi investigｭrii erorilor ﾙi neregularitｭﾞilor revine responsabililor cu gestio-narea ﾙi executarea programelor UE, mai exact, Comisiei Europene ﾙi statelor membre.
The Court assesses how well the Commission and the Member States fulfil their responsibilitiesin this field and identifies how improvements could be made.
Curtea analizeazｭ ôn ce mｭsurｭ Comisia ﾙi statele membre ôﾙi ôndeplinesc obligaﾞiile ôn acest domeniu ﾙi indicｭ posibile modalitｭﾞi de ômbunｭtｭﾞire a acestor aspecte.
When a case of suspected fraud, corruption or any other illegal activity becomes known to the Court, eitherthrough its audit work or when the case is reported by a member of the public, the matter is immediately communicated to the European Anti-Fraud Office (OLAF).
Dacｭ ôn cadrul activitｭﾞilor de audit, Curtea suspecteazｭ existenﾞa unui caz de fraudｭ, de corupﾞie sau orice altｭ activitate ilegalｭ sau, dacｭ un cetｭﾞean semnaleazｭ un caz de fraudｭ, aceste probleme sunt comunicate ôn cel mai scurt timp posibil O « c i u l u i E u r o p e a n d e L u p t ｭ A n t i f r a u d ｭ ( O L A F ) .
OLAF is responsible for undertaking detailed investigations and instigating prosecutions in Member and beneficiary States, and following up the resultingrecovery of EU funds.
O L A F a r e a p o i d a t o r i a d e a ef e c t u a o a n c h e t ｭ detaliatｭ ﾙi de a dispune urmｭrirea ôn statele membre ﾙi ôn cele bene«ciareprecumﾙideaasiguraurmｭ-rirea modului de recuperare a fondurilor Uniunii Europene.
The Treaty also requires that the Court of Auditors be requested to give a formal opinionon each proposal tointroduce or amend legislation with a financial impact, including the fight against fraud. Other European Unioninstitutions may also request the Court to give its formal opinion on specific matters.
Tratatul stipuleazｭ de asemenea obligativitatea Curﾞii de a formula o opinie o«cialｭcuprivirelaoricepropune-re de introducere sau de modi«careauneireglementｭricucaracter«nanciar,inclusivôndomeniullupteiômpo-triva fraudei. wi alte instituﾞii ale Uniunii Europene pot solicita opinia o « c i a l ｭ a C u r ﾞ i i d e C o n t u r i c u p r i v i r e l a a n u m i t e aspecte.
AUDIT APPROACH
ABORDAREA AUDITULUI
In line with other public audit institutions, the European Court of Auditors undertakes two different types of audit,namely financial auditand sound financial management audit.
Ca ﾙi celelalte instituﾞii de audit al « n a n ﾞ e l o r p u b l i c e , C u r t e a d e C o n t u r i E u r o p e a n ｭ ef e c t u e a z ｭ d o u ｭ t i p u r i d e a u d i t : auditul «nanciarﾙi auditul performanﾞei.
Reliability of the accounts:Are the financial statements complete and accurate?
Corectitudinea conturilor: situaﾞiile «nanciaresuntôntocmitecompletﾙicuacurateﾞe?
According to the Treaties and the Financial Regulation, it is the duty of the Court of Auditors to audit the financial statements on the revenue and expenditure relative to the general budget of the European Union, the European Development Funds and all bodies and agencies set up by the Union.
Conform prevederilor din Tratat ﾙi din Regulamentul « n a n c i a r , C u r t e a d e C o n t u r i a r e d a t o r i a d e a c o n t r o l a s i t u a ﾞ i i l e « n a n c i a r e c u p r i v i r e l a v e n i t u r i l e ﾙ i c h e l t u i e l i l e b u g e t u l u i g e n e r a l a l U n i u n i i E u r o p e n e , a l F o n d u r i l o r E u r o p e n e pentru Dezvoltare precum ﾙi ale tuturor organismelor ﾙi agenﾞiilor UE.
In general, these comprise a balance sheet, aneconomic outturn account, a cash-flow table, a statement of changes in capital and explanatory notes.
Acestea includ ôn general un bilanﾞ contabil, un cont al rezultatului economic, o situaﾞie a ‹uxuluidenumerar,osituaﾞieavariaﾞiilordecapi-tal propriu ﾙi note explicative.
The objectiveis to establish whether the financial statements show a true and fair viewof the results for the yearand the financial situation at the year end: that transactions, assets and liabilities have been fully and correctly enteredinto the accounting records; that they exist; that they belong to the audited body; and that they are correctlypresented in the financial statements. An assessment is made of the appropriateness of the accounting principlesused and of significant estimates made by management.
Obiectivul constｭ ôn a determina dacｭ situaﾞiile «nanciareprezintｭoimagine «delｭﾙirealｭa rezultatelor exerciﾞiului «nanciarﾙiastｭrii«nanciarelasférﾙitulanului«scal,dacｭoperaﾞiunile,activeleﾙi pasiveleau fostcorect ônregistrate ﾙi prezentate ôn situaﾞiile «nanciare.Serealizeazｭoevaluareagraduluideacurateﾞecucareau fost aplicate principiile contabile ﾙi a principalelor estimｭri fｭcute de conducerea entitｭﾞii auditate.
Legality and regularity:Has the income been collected and expenditure incurred in conformity with all relevantrules and regulations?
Legalitate ﾙi regularitate: Au fost veniturile ôncasate iar cheltuielile efectuate conform tuturor regulilor ﾙi prevederi-lor ôn vigoare?
The Treaties and the Financial Regulation require the Court to audit the legality and regularity of the transactions bywhich the EU finances and implements its budget.
Ôn Tratat ﾙi ôn Regulamentul « n a n c i a r s e p r e v e d e d a t o r i a C u r ﾞ i i d e a v e r i « c a l e g a l i t a t e a ﾙ i r e g u l a r i t a t e a o p e r a ﾞ i u - n i l o r prin care Uniunea Europeanｭ «nanﾞeazｭﾙiexecutｭbugetulpropriu.